Mobility and the lifetime distributional impact of tax and transfer reforms Peter LevellBarra RoantreeJonathan Shaw OriginalPaper Open access 16 October 2020 Pages: 751 - 793
Profit-splitting rules and the taxation of multinational digital platforms Francis BlochGabrielle Demange OriginalPaper 02 January 2021 Pages: 855 - 889
Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties Kunka Petkova OriginalPaper Open access 20 December 2020 Pages: 890 - 940
Elderly empowerment, fertility, and public pensions Kazutoshi Miyazawa OriginalPaper 02 January 2021 Pages: 941 - 964
Voluntary provision of environmental offsets under monopolistic competition Masatoshi YoshidaStephen J. Turnbull OriginalPaper 04 January 2021 Pages: 965 - 994
A comprehensive approach to intergovernmental grants’ tactical allocation. Theory and estimation guidelines Fabio FiorilloElvina Merkaj OriginalPaper Open access 07 December 2020 Pages: 995 - 1013
Immigration and the pattern of public spending: evidence from OECD countries Dowon KimDongwon Lee OriginalPaper 03 January 2021 Pages: 1014 - 1034
Analyzing state government spending: balanced budget rules or forward-looking decisions? Christopher BiolsiH. Youn Kim OriginalPaper 03 January 2021 Pages: 1035 - 1079